The stock of stationary on 1.4.2021 was ₹3,000 and on 31.3.2022 was ₹2,000. The purchase of stationary during the year was ₹22,000. Calculate the amount of stationary debited to the Income & Expenditure Account.

₹23,000

The correct answer is option 2- ₹23,000.

Consumed material = Opening stock + Purchase - closing stock
                               = 3,000 + 22,000 - 2000
                               = 23,000

The consumed material is the expense for the non profit organisation and shown on the debit side of the income and expenditure account.